accounting data
Impact Of Adopting IAS-IFRS On The Handling Of Accounting Data: The Case Of France
... the accounting policy of listed companies studied in the context of transition to IFRS-consolidated ...their accounting policy ...managing accounting data by corporations and, more ...
14
Accounting Data, Market Values, and the Cross Section of Expected Returns Worldwide
... our accounting-based expected returns model to a dynamic information setting, we are able to offer new insights that would not be possible using traditional CAPM or ICC expected return ...how accounting ...
57
Reconstructing Corporate Business History using Accounting Data
... pricing data can also be used for this purpose though it is susceptible to contamination by different sections of ...growth: accounting data and financial statements capture all of ...
30
Assessing the Value Relevance of Accounting Data After the Introduction of IFRS in Europe
... European accounting models and it is expected to have an impact on the relation between accounting data and stock ...European accounting system, need to assess the implications of IFRS ...
45
Entrepreneurial subjects in forestry and data mining from accounting data in the Czech Republic
... their accounting data in the first part of the ...with data mining from accounting by a process known as a Financial statement analysis, which has to make an informed decision for owners or ...
16
A new accounting data model
... Aims for New Accounting Systems Entity Sets for Wilson Company Accountability Relationships for Wilson Company Stock-Flow Relationships for Wilson Company Duality Relationships for Wilso[r] ...
310
A Model To Estimate Firms Accounting-Based Performance: A Data Envelopment Approach
... using Data Envelopment Analysis (DEA) to establish a new model to estimate the accounting-based performance of firms in terms of technical ...of accounting-based (financial statement) and ...
14
Financial Accounting Fraud Detection Using Business Intelligence
... forensic accounting framework using business intelligence as a plausible means of addressing ...financial accounting fraud. The proposed forensic accounting framework using business intelligence (BI) ...
21
ACCOUNTING AND TAX REPORTING OF FINANCIAL RESULTS
... the accounting and tax accounting derives from the right of the taxpayer to determine the income and expenses on the basis of two ways: either as payment or either according to transportation of goods, work ...
5
The potential to reduce the risk of manipulation of financial statements using the identification models of creative accounting
... of accounting data a purposeful manipulation in various forms of creative accounting can be ...creative accounting and its impact on the fi nancial statements is discussed by Krupová (2001), ...
9
Big Data, Big Change: In the Financial Management
... Accounting data in Big Data era possess the characteristics of volume, velocity, variety, value, and ...Therefore, accounting data processing is more ...big data solutions [6]. ...
7
Effective Learning in Tertiary Institutions in Nigeria-It’s Impact on the Accounting Profession
... in accounting, ...the accounting department. Usually, an undergraduate degree in accounting constitute of finance or sometimes accounting ...
11
Taking stock of accounting ethics scholarship: a review of the journal literature
... the accounting profession has been damaged over the last few years, partly because of the accounting scandals that have undermined confidence in it (for example Enron, WorldCom and Parmalat) and partly ...
39
Accounting Firm Customer Satisfaction Survey
... an accounting firm to gain a permanent position on the market is to achieve an appropriate level of quality of the services offered which meet the growing requirements of ...
11
Understanding, predicting and influencing business students' accounting career choice
... While accounting faculty are best suited to developing students’ skills and abilities necessary for an accounting career, professional accountants have an advantage when it conies to describing the nature, ...
447
Taking Stock of Accounting Ethics Scholarship: A Review of the Journal Literature
... the accounting ethics journal literature through the use of some basic ...on accounting ethics (approximately 500 articles is a useful start, but only that), there are likely to be many topics and issues ...
40
Actor-Network Theory's contribution to the accounting literature: a critical appraisal
... The method adopted in this study is similar to that articulated by McRae’s (1974) and Brown’s (1996) citational analysis of influential accounting articles. In doing so we acknowledge that no method is perfect and ...
37
Exploring the Impact of Work Life Balance on the Employee and Organisational Growth
... cost accounting systems to this end (DPT, ...responsibility accounting system in health ...responsibility accounting system to enterprises concerns responsibility (accountability) ...
5
Accounting for location uncertainty in azimuthal telemetry data improves ecological inference
... Throughout, we have considered situations where an animal is at a specified location, and our goal is to estimate the animal location via azimuths from known observer locations. Of course animals do not always stay in ...
14
A Study on the Role of Audit Functions on Creative Accounting Practices
... Creative accounting is one of the most important accounting techniques used by the corporate-sector across the world, and one of the best methods to play with the accounting ...the data ...
17